Staples v. U.S., 21 F Supp 737 U.S. Dist. Ct. ED PA, 1937]. "Income within the meaning
of the Sixteenth Amendment and Revenue Act, means 'gains '...and in such connection
'gain' means profit...proceeding from property, severed from capital, however invested or
employed and coming in, received or drawn by the taxpayer, for his separate use, benefit
and disposal...Income is not a wage or compensation for any type of labor."
of the Sixteenth Amendment and Revenue Act, means 'gains '...and in such connection
'gain' means profit...proceeding from property, severed from capital, however invested or
employed and coming in, received or drawn by the taxpayer, for his separate use, benefit
and disposal...Income is not a wage or compensation for any type of labor."